Florida Senate - 2020                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1128
       
       
       
       
       
       
                                Ì497386XÎ497386                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                                       .                                
                                       .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       The Committee on Rules (Diaz) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2021, subsection (2) of
    6  section 212.03, Florida Statutes is amended to read:
    7         212.03 Transient rentals tax; rate, procedure, enforcement,
    8  exemptions.—
    9         (2)(a) The tax provided for herein shall be in addition to
   10  the total amount of the rental, shall be charged by the lessor
   11  or person receiving the rent in and by said rental arrangement
   12  to the lessee or person paying the rental, and shall be due and
   13  payable at the time of the receipt of such rental payment by the
   14  lessor or person, as defined in this chapter, who receives said
   15  rental or payment. The owner, lessor, or person receiving the
   16  rent shall remit the tax to the department at the times and in
   17  the manner hereinafter provided for dealers to remit taxes under
   18  this chapter. The same duties imposed by this chapter upon
   19  dealers in tangible personal property respecting the collection
   20  and remission of the tax; the making of returns; the keeping of
   21  books, records, and accounts; and the compliance with the rules
   22  and regulations of the department in the administration of this
   23  chapter shall apply to and be binding upon all persons who
   24  manage or operate hotels, apartment houses, roominghouses,
   25  tourist and trailer camps, and the rental of condominium units,
   26  and to all persons who collect or receive such rents on behalf
   27  of such owner or lessor taxable under this chapter.
   28         (b)If a guest uses a payment system on or through an
   29  advertising platform, as defined in s. 509.013, to pay for the
   30  rental of a vacation rental located in this state, the
   31  advertising platform must collect and remit all taxes imposed
   32  under s. 205.044 and chapters 125 and 212 on the total rental
   33  amount charged by the owner or operator for the use of the
   34  vacation rental under ss. 125.0104 and 205.044 and this section.
   35  In order to facilitate the remittance of such taxes, the
   36  department and jurisdictions that require such taxes to be
   37  remitted must allow advertising platforms to register, collect,
   38  and remit such taxes.
   39         Section 2. Section 509.013, Florida Statutes, is reordered
   40  and amended to read:
   41         509.013 Definitions.—As used in this chapter, the term:
   42         (1)“Advertising platform” means a person who:
   43         (a)Provides an online application, software, website, or
   44  system through which a vacation rental located in this state is
   45  advertised or held out to the public as available to rent for
   46  transient occupancy;
   47         (b)Provides or maintains a marketplace for the renting by
   48  transient occupancy of a vacation rental; and
   49         (c)Provides a reservation or payment system that
   50  facilitates a transaction for the renting by transient occupancy
   51  of a vacation rental and for which the person collects or
   52  receives, directly or indirectly, a fee in connection with the
   53  reservation or payment service provided for such transaction.
   54         (2)(6) “Director” means the Director of the Division of
   55  Hotels and Restaurants of the Department of Business and
   56  Professional Regulation.
   57         (3)(1) “Division” means the Division of Hotels and
   58  Restaurants of the Department of Business and Professional
   59  Regulation.
   60         (4)(3) “Guest” means any patron, customer, tenant, lodger,
   61  boarder, or occupant of a public lodging establishment or public
   62  food service establishment.
   63         (5)(16) “Nontransient” means a guest in nontransient
   64  occupancy.
   65         (6)(14) “Nontransient establishment” means any public
   66  lodging establishment that is rented or leased to guests by an
   67  operator whose intention is that the dwelling unit occupied will
   68  be the sole residence of the guest.
   69         (7)(15) “Nontransient occupancy” means occupancy when it is
   70  the intention of the parties that the occupancy will not be
   71  temporary. There is a rebuttable presumption that, when the
   72  dwelling unit occupied is the sole residence of the guest, the
   73  occupancy is nontransient.
   74         (8)(2) “Operator” means the owner, licensee, proprietor,
   75  lessee, manager, assistant manager, or appointed agent of a
   76  public lodging establishment or public food service
   77  establishment.
   78         (9)(a)(5)(a) “Public food service establishment” means any
   79  building, vehicle, place, or structure, or any room or division
   80  in a building, vehicle, place, or structure where food is
   81  prepared, served, or sold for immediate consumption on or in the
   82  vicinity of the premises; called for or taken out by customers;
   83  or prepared before prior to being delivered to another location
   84  for consumption. The term includes a culinary education program,
   85  as defined in s. 381.0072(2), which offers, prepares, serves, or
   86  sells food to the general public, regardless of whether it is
   87  inspected by another state agency for compliance with sanitation
   88  standards.
   89         (b) The following are excluded from the definition in
   90  paragraph (a):
   91         1. Any place maintained and operated by a public or private
   92  school, college, or university:
   93         a. For the use of students and faculty; or
   94         b. Temporarily to serve such events as fairs, carnivals,
   95  food contests, cook-offs, and athletic contests.
   96         2. Any eating place maintained and operated by a church or
   97  a religious, nonprofit fraternal, or nonprofit civic
   98  organization:
   99         a. For the use of members and associates; or
  100         b. Temporarily to serve such events as fairs, carnivals,
  101  food contests, cook-offs, or athletic contests.
  102  
  103  Upon request by the division, a church or a religious, nonprofit
  104  fraternal, or nonprofit civic organization claiming an exclusion
  105  under this subparagraph must provide the division documentation
  106  of its status as a church or a religious, nonprofit fraternal,
  107  or nonprofit civic organization.
  108         3. Any eating place maintained and operated by an
  109  individual or entity at a food contest, cook-off, or a temporary
  110  event lasting from 1 to 3 days which is hosted by a church or a
  111  religious, nonprofit fraternal, or nonprofit civic organization.
  112  Upon request by the division, the event host must provide the
  113  division documentation of its status as a church or a religious,
  114  nonprofit fraternal, or nonprofit civic organization.
  115         4. Any eating place located on an airplane, train, bus, or
  116  watercraft which is a common carrier.
  117         5. Any eating place maintained by a facility certified or
  118  licensed and regulated by the Agency for Health Care
  119  Administration or the Department of Children and Families or
  120  other similar place that is regulated under s. 381.0072.
  121         6. Any place of business issued a permit or inspected by
  122  the Department of Agriculture and Consumer Services under s.
  123  500.12.
  124         7. Any place of business where the food available for
  125  consumption is limited to ice, beverages with or without
  126  garnishment, popcorn, or prepackaged items sold without
  127  additions or preparation.
  128         8. Any theater, if the primary use is as a theater and if
  129  patron service is limited to food items customarily served to
  130  the admittees of theaters.
  131         9. Any vending machine that dispenses any food or beverages
  132  other than potentially hazardous foods, as defined by division
  133  rule.
  134         10. Any vending machine that dispenses potentially
  135  hazardous food and which is located in a facility regulated
  136  under s. 381.0072.
  137         11. Any research and development test kitchen limited to
  138  the use of employees and which is not open to the general
  139  public.
  140         (10)(a)(4)(a) “Public lodging establishment” includes a
  141  transient public lodging establishment as defined in
  142  subparagraph 1. and a nontransient public lodging establishment
  143  as defined in subparagraph 2.
  144         1. “Transient public lodging establishment” means any unit,
  145  group of units, dwelling, building, or group of buildings within
  146  a single complex of buildings which is rented to guests more
  147  than three times in a calendar year for periods of less than 30
  148  days or 1 calendar month, whichever is less, or which is
  149  advertised or held out to the public as a place regularly rented
  150  to guests.
  151         2. “Nontransient public lodging establishment” means any
  152  unit, group of units, dwelling, building, or group of buildings
  153  within a single complex of buildings which is rented to guests
  154  for periods of at least 30 days or 1 calendar month, whichever
  155  is less, or which is advertised or held out to the public as a
  156  place regularly rented to guests for periods of at least 30 days
  157  or 1 calendar month.
  158  
  159  License classifications of public lodging establishments, and
  160  the definitions therefor, are set out in s. 509.242. For the
  161  purpose of licensure, the term does not include condominium
  162  common elements as defined in s. 718.103.
  163         (b) The following are excluded from the definitions in
  164  paragraph (a):
  165         1. Any dormitory or other living or sleeping facility
  166  maintained by a public or private school, college, or university
  167  for the use of students, faculty, or visitors.
  168         2. Any facility certified or licensed and regulated by the
  169  Agency for Health Care Administration or the Department of
  170  Children and Families or other similar place regulated under s.
  171  381.0072.
  172         3. Any place renting four rental units or less, unless the
  173  rental units are advertised or held out to the public to be
  174  places that are regularly rented to transients.
  175         4. Any unit or group of units in a condominium,
  176  cooperative, or timeshare plan and any individually or
  177  collectively owned one-family, two-family, three-family, or
  178  four-family dwelling house or dwelling unit that is rented for
  179  periods of at least 30 days or 1 calendar month, whichever is
  180  less, and that is not advertised or held out to the public as a
  181  place regularly rented for periods of less than 1 calendar
  182  month, provided that no more than four rental units within a
  183  single complex of buildings are available for rent.
  184         5. Any migrant labor camp or residential migrant housing
  185  permitted by the Department of Health under ss. 381.008
  186  381.00895.
  187         6. Any establishment inspected by the Department of Health
  188  and regulated by chapter 513.
  189         7. Any nonprofit organization that operates a facility
  190  providing housing only to patients, patients’ families, and
  191  patients’ caregivers and not to the general public.
  192         8. Any apartment building inspected by the United States
  193  Department of Housing and Urban Development or other entity
  194  acting on the department’s behalf that is designated primarily
  195  as housing for persons at least 62 years of age. The division
  196  may require the operator of the apartment building to attest in
  197  writing that such building meets the criteria provided in this
  198  subparagraph. The division may adopt rules to implement this
  199  requirement.
  200         9. Any roominghouse, boardinghouse, or other living or
  201  sleeping facility that may not be classified as a hotel, motel,
  202  timeshare project, vacation rental, nontransient apartment, bed
  203  and breakfast inn, or transient apartment under s. 509.242.
  204         (11)(7) “Single complex of buildings” means all buildings
  205  or structures that are owned, managed, controlled, or operated
  206  under one business name and are situated on the same tract or
  207  plot of land that is not separated by a public street or
  208  highway.
  209         (12)(8) “Temporary food service event” means any event of
  210  30 days or less in duration where food is prepared, served, or
  211  sold to the general public.
  212         (13)(9) “Theme park or entertainment complex” means a
  213  complex comprised of at least 25 contiguous acres owned and
  214  controlled by the same business entity and which contains
  215  permanent exhibitions and a variety of recreational activities
  216  and has a minimum of 1 million visitors annually.
  217         (14)(10) “Third-party provider” means, for purposes of s.
  218  509.049, any provider of an approved food safety training
  219  program that provides training or such a training program to a
  220  public food service establishment that is not under common
  221  ownership or control with the provider.
  222         (15)(13) “Transient” means a guest in transient occupancy.
  223         (16)(11) “Transient establishment” means any public lodging
  224  establishment that is rented or leased to guests by an operator
  225  whose intention is that such guests’ occupancy will be
  226  temporary.
  227         (17)(12) “Transient occupancy” means occupancy when it is
  228  the intention of the parties that the occupancy will be
  229  temporary. There is a rebuttable presumption that, when the
  230  dwelling unit occupied is not the sole residence of the guest,
  231  the occupancy is transient.
  232         Section 3. Paragraph (c) of subsection (3) and subsection
  233  (7) of section 509.032, Florida Statutes, are amended to read:
  234         509.032 Duties.—
  235         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  236  EVENTS.—The division shall:
  237         (c) Administer a public notification process for temporary
  238  food service events and distribute educational materials that
  239  address safe food storage, preparation, and service procedures.
  240         1. Sponsors of temporary food service events shall notify
  241  the division not less than 3 days before the scheduled event of
  242  the type of food service proposed, the time and location of the
  243  event, a complete list of food service vendors participating in
  244  the event, the number of individual food service facilities each
  245  vendor will operate at the event, and the identification number
  246  of each food service vendor’s current license as a public food
  247  service establishment or temporary food service event licensee.
  248  Notification may be completed orally, by telephone, in person,
  249  or in writing. A public food service establishment or food
  250  service vendor may not use this notification process to
  251  circumvent the license requirements of this chapter.
  252         2. The division shall keep a record of all notifications
  253  received for proposed temporary food service events and shall
  254  provide appropriate educational materials to the event sponsors
  255  and notify the event sponsors of the availability of the food
  256  recovery brochure developed under s. 595.420.
  257         3.a. Unless excluded under s. 509.013 s. 509.013(5)(b), a
  258  public food service establishment or other food service vendor
  259  must obtain one of the following classes of license from the
  260  division: an individual license, for a fee of no more than $105,
  261  for each temporary food service event in which it participates;
  262  or an annual license, for a fee of no more than $1,000, that
  263  entitles the licensee to participate in an unlimited number of
  264  food service events during the license period. The division
  265  shall establish license fees, by rule, and may limit the number
  266  of food service facilities a licensee may operate at a
  267  particular temporary food service event under a single license.
  268         b. Public food service establishments holding current
  269  licenses from the division may operate under the regulations of
  270  such a license at temporary food service events.
  271         (7) PREEMPTION AUTHORITY.—
  272         (a) The regulation of public lodging establishments,
  273  including vacation rentals, and public food service
  274  establishments, including, but not limited to, sanitation
  275  standards, licensing, inspections, training and testing of
  276  personnel, and matters related to the nutritional content and
  277  marketing of foods offered in such establishments, is expressly
  278  preempted to the state. A local law, ordinance, or regulation
  279  may not allow or require the local inspection or licensing of
  280  public lodging establishments, including vacation rentals, or
  281  public food service establishments. This paragraph does not
  282  preempt the authority of a local government or local enforcement
  283  district to conduct inspections of public lodging and public
  284  food service establishments for compliance with the Florida
  285  Building Code and the Florida Fire Prevention Code, pursuant to
  286  ss. 553.80 and 633.206.
  287         (b) A local law, ordinance, or regulation may regulate
  288  activities that arise when a property is used as a vacation
  289  rental if the law, ordinance, or regulation applies uniformly to
  290  all residential properties without regard to whether the
  291  property is used as a vacation rental as defined in s. 509.242,
  292  the property is used as a long-term rental subject to chapter
  293  83, or the property owner chooses not to rent the property.
  294  However, a local law, ordinance, or regulation may not prohibit
  295  vacation rentals or regulate the duration or frequency of rental
  296  of vacation rentals. The prohibitions set forth in this
  297  paragraph do This paragraph does not apply to any local law,
  298  ordinance, or regulation adopted on or before June 1, 2011,
  299  including when such law, ordinance, or regulation is being
  300  amended to be less restrictive with regard to a prohibition,
  301  duration, or frequency regulation.
  302         (c) Paragraph (b) and the provisions of paragraph (a)
  303  relating to the licensing of vacation rentals do does not apply
  304  to any local law, ordinance, or regulation adopted on or before
  305  June 1, 2011, in any jurisdiction within exclusively relating to
  306  property valuation as a criterion for vacation rental if the
  307  local law, ordinance, or regulation is required to be approved
  308  by the state land planning agency pursuant to an area of
  309  critical state concern, as designated by s. 380.0552 or chapter
  310  28-36, Florida Administrative Code. Any such local law,
  311  ordinance, or regulation may be amended so long as the amendment
  312  is not more restrictive than the existing law, ordinance, or
  313  regulation.
  314         (d)The regulation of advertising platforms is preempted to
  315  the state and advertising platforms shall be regulated under
  316  this chapter designation.
  317         Section 4. Effective January 1, 2021, subsection (3) of
  318  section 509.241, Florida Statutes, is amended to read:
  319         509.241 Licenses required; exceptions.—
  320         (3) DISPLAY OF LICENSE.—Any license issued by the division
  321  must shall be conspicuously displayed to the public inside in
  322  the office or lobby of the licensed establishment. Public food
  323  service establishments that which offer catering services must
  324  shall display their license number on all advertising for
  325  catering services. The owner or operator of a vacation rental
  326  offered for transient occupancy through an advertising platform
  327  must also display the vacation rental license number and the
  328  applicable Florida sales tax registration and tourist
  329  development tax account numbers under which such taxes must be
  330  paid for each rental of the property as a vacation rental.
  331         Section 5. Effective January 1, 2021, section 509.243,
  332  Florida Statutes, is created to read:
  333         509.243Advertising platforms.—
  334         (1)(a)An advertising platform must require that a person
  335  who places an advertisement for the rental of a vacation rental:
  336         1.Include in the advertisement the vacation rental license
  337  number and the applicable Florida sales tax registration and
  338  tourist development tax account numbers under which such taxes
  339  must be paid before the advertisement may be listed; and
  340         2.Attest to the best of their knowledge that the license
  341  number for the vacation rental property and the applicable tax
  342  numbers are current, valid, and accurately stated in the
  343  advertisement.
  344         (b)An advertising platform must display the vacation
  345  rental license number and applicable Florida sales tax
  346  registration and tourist development tax numbers. The
  347  advertising platform must verify that the vacation rental
  348  license number provided by the owner or operator is valid and
  349  applies to the subject vacation rental before publishing the
  350  advertisement on its platform and again at the end of each
  351  calendar quarter that the advertisement remains on its platform.
  352         (c)The division shall maintain vacation rental license
  353  information in a readily accessible electronic format that is
  354  sufficient to facilitate prompt compliance with the requirements
  355  of this subsection by an advertising platform or a person
  356  placing an advertisement on an advertising platform for
  357  transient rental of a vacation rental.
  358         (2)An advertising platform must provide to the division on
  359  a quarterly basis, by file transfer protocol or electronic data
  360  exchange file, a list of all vacation rentals located in this
  361  state that are advertised on its platform, along with the
  362  following information for each vacation rental:
  363         (a)The uniform resource locator for the Internet address
  364  of the vacation rental advertisement.
  365         (b)Unless otherwise stated in the vacation rental
  366  advertisement at the Internet address provided pursuant to
  367  paragraph (a), the physical address of the vacation rental,
  368  including any unit designation, the vacation rental license
  369  number provided by the owner or operator, and the applicable
  370  Florida sales tax registration and tourist development tax
  371  account numbers under which taxes will be remitted for the
  372  rentals commenced through the advertisement.
  373         (3)An advertising platform must remove from public view an
  374  advertisement or listing from its online application, software,
  375  website, or system within 15 business days after being notified
  376  by the division in writing that the subject advertisement or
  377  listing for the rental of a vacation rental located in this
  378  state fails to display a valid license number issued by the
  379  division.
  380         (4)If the division has probable cause to believe that a
  381  person not licensed by the division has violated this chapter or
  382  any rule adopted pursuant thereto, the division may issue and
  383  deliver to such person a notice to cease and desist from the
  384  violation. The issuance of a notice to cease and desist does not
  385  constitute agency action for which a hearing under ss. 120.569
  386  and 120.57 may be sought. For the purpose of enforcing a cease
  387  and desist notice, the division may file a proceeding in the
  388  name of the state seeking the issuance of an injunction or a
  389  writ of mandamus against any person who violates any provision
  390  of the notice. If the department is required to seek enforcement
  391  of the notice for a penalty pursuant to s. 120.569, it is
  392  entitled to collect its attorney fees and costs, together with
  393  any cost of collection.
  394         (5)Advertising platforms must adopt an antidiscrimination
  395  policy to help prevent discrimination among their users and must
  396  inform all users of their services that it is illegal to refuse
  397  accommodation to an individual based on race, creed, color, sex,
  398  pregnancy, physical disability, or national origin pursuant to
  399  s. 509.092.
  400         Section 6. Paragraphs (n) and (o) of subsection (2) and
  401  paragraph (e) of subsection (6) of section 775.21, Florida
  402  Statutes, are amended to read:
  403         775.21 The Florida Sexual Predators Act.—
  404         (2) DEFINITIONS.—As used in this section, the term:
  405         (n) “Temporary residence” means a place where the person
  406  abides, lodges, or resides, including, but not limited to,
  407  vacation, business, or personal travel destinations in or out of
  408  this state, for a period of 3 or more days in the aggregate
  409  during any calendar year and which is not the person’s permanent
  410  address or, for a person whose permanent residence is not in
  411  this state, a place where the person is employed, practices a
  412  vocation, or is enrolled as a student for any period of time in
  413  this state. Temporary residence also includes a place where a
  414  person lodges in a vacation rental, as defined in s. 509.242,
  415  for 24 hours or more.
  416         (o) “Transient residence” means a county where a person
  417  lives, remains, or is located for a period of 3 or more days in
  418  the aggregate during a calendar year and which is not the
  419  person’s permanent or temporary address. The term includes, but
  420  is not limited to, a place where the person sleeps or seeks
  421  shelter and a location that has no specific street address.
  422  Transient residence also includes a county where a person lodges
  423  in a vacation rental, as defined in s. 509.242, for 24 hours or
  424  more.
  425         (6) REGISTRATION.—
  426         (e)1. If the sexual predator is not in the custody or
  427  control of, or under the supervision of, the Department of
  428  Corrections or is not in the custody of a private correctional
  429  facility, the sexual predator shall register in person:
  430         a. At the sheriff’s office in the county where he or she
  431  establishes or maintains a residence by no later than 5 p.m. on
  432  the next business day after establishing or maintaining a
  433  temporary or transient residence in a vacation rental or within
  434  48 hours after establishing or maintaining any other a residence
  435  in this state; and
  436         b. At the sheriff’s office in the county where he or she
  437  was designated a sexual predator by the court within 48 hours
  438  after such finding is made.
  439         2. Any change that occurs after the sexual predator
  440  registers in person at the sheriff’s office as provided in
  441  subparagraph 1. in any of the following information related to
  442  the sexual predator must be reported as provided in paragraphs
  443  (g), (i), and (j): permanent, temporary, or transient residence;
  444  name; vehicles owned; electronic mail addresses; Internet
  445  identifiers and each Internet identifier’s corresponding website
  446  homepage or application software name; home and cellular
  447  telephone numbers; employment information; and change in status
  448  at an institution of higher education. When a sexual predator
  449  registers with the sheriff’s office, the sheriff shall take a
  450  photograph, a set of fingerprints, and palm prints of the
  451  predator and forward the photographs, palm prints, and
  452  fingerprints to the department, along with the information that
  453  the predator is required to provide pursuant to this section.
  454         Section 7. Paragraph (a) of subsection (2) of section
  455  943.0435, Florida Statutes, is amended to read:
  456         943.0435 Sexual offenders required to register with the
  457  department; penalty.—
  458         (2) Upon initial registration, a sexual offender shall:
  459         (a) Report in person at the sheriff’s office:
  460         1. In the county in which the offender establishes or
  461  maintains a permanent, temporary, or transient residence within
  462  48 hours after:
  463         a. Establishing permanent, temporary, or transient
  464  residence in this state; or
  465         b. Being released from the custody, control, or supervision
  466  of the Department of Corrections or from the custody of a
  467  private correctional facility; or
  468         2. In the county where he or she was convicted within 48
  469  hours after being convicted for a qualifying offense for
  470  registration under this section if the offender is not in the
  471  custody or control of, or under the supervision of, the
  472  Department of Corrections, or is not in the custody of a private
  473  correctional facility; or
  474         3. In the county in which the offender establishes or
  475  maintains a temporary or transient residence in a vacation
  476  rental by no later than 5 p.m. of the next business day after
  477  establishing or maintaining a temporary or transient residence
  478  in a vacation rental in this state.
  479  
  480  Any change in the information required to be provided pursuant
  481  to paragraph (b), including, but not limited to, any change in
  482  the sexual offender’s permanent, temporary, or transient
  483  residence; name; electronic mail addresses; Internet identifiers
  484  and each Internet identifier’s corresponding website homepage or
  485  application software name; home telephone numbers and cellular
  486  telephone numbers; employment information; and any change in
  487  status at an institution of higher education after the sexual
  488  offender reports in person at the sheriff’s office must be
  489  reported in the manner provided in subsections (4), (7), and
  490  (8).
  491  
  492  When a sexual offender reports at the sheriff’s office, the
  493  sheriff shall take a photograph, a set of fingerprints, and palm
  494  prints of the offender and forward the photographs, palm prints,
  495  and fingerprints to the department, along with the information
  496  provided by the sexual offender. The sheriff shall promptly
  497  provide to the department the information received from the
  498  sexual offender.
  499         Section 8. Subsection (12) of section 159.27, Florida
  500  Statutes, is amended to read:
  501         159.27 Definitions.—The following words and terms, unless
  502  the context clearly indicates a different meaning, shall have
  503  the following meanings:
  504         (12) “Public lodging or restaurant facility” means property
  505  used for any public lodging establishment as defined in s.
  506  509.242 or public food service establishment as defined in s.
  507  509.013 s. 509.013(5) if it is part of the complex of, or
  508  necessary to, another facility qualifying under this part.
  509         Section 9. Paragraph (jj) of subsection (7) of section
  510  212.08, Florida Statutes, is amended to read:
  511         212.08 Sales, rental, use, consumption, distribution, and
  512  storage tax; specified exemptions.—The sale at retail, the
  513  rental, the use, the consumption, the distribution, and the
  514  storage to be used or consumed in this state of the following
  515  are hereby specifically exempt from the tax imposed by this
  516  chapter.
  517         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  518  entity by this chapter do not inure to any transaction that is
  519  otherwise taxable under this chapter when payment is made by a
  520  representative or employee of the entity by any means,
  521  including, but not limited to, cash, check, or credit card, even
  522  when that representative or employee is subsequently reimbursed
  523  by the entity. In addition, exemptions provided to any entity by
  524  this subsection do not inure to any transaction that is
  525  otherwise taxable under this chapter unless the entity has
  526  obtained a sales tax exemption certificate from the department
  527  or the entity obtains or provides other documentation as
  528  required by the department. Eligible purchases or leases made
  529  with such a certificate must be in strict compliance with this
  530  subsection and departmental rules, and any person who makes an
  531  exempt purchase with a certificate that is not in strict
  532  compliance with this subsection and the rules is liable for and
  533  shall pay the tax. The department may adopt rules to administer
  534  this subsection.
  535         (jj) Complimentary meals.—Also exempt from the tax imposed
  536  by this chapter are food or drinks that are furnished as part of
  537  a packaged room rate by any person offering for rent or lease
  538  any transient living accommodations as described in s. 509.013
  539  s. 509.013(4)(a) which are licensed under part I of chapter 509
  540  and which are subject to the tax under s. 212.03, if a separate
  541  charge or specific amount for the food or drinks is not shown.
  542  Such food or drinks are considered to be sold at retail as part
  543  of the total charge for the transient living accommodations.
  544  Moreover, the person offering the accommodations is not
  545  considered to be the consumer of items purchased in furnishing
  546  such food or drinks and may purchase those items under
  547  conditions of a sale for resale.
  548         Section 10. Paragraph (b) of subsection (4) of section
  549  316.1955, Florida Statutes, is amended to read:
  550         316.1955 Enforcement of parking requirements for persons
  551  who have disabilities.—
  552         (4)
  553         (b) Notwithstanding paragraph (a), a theme park or an
  554  entertainment complex as defined in s. 509.013 s. 509.013(9)
  555  which provides parking in designated areas for persons who have
  556  disabilities may allow any vehicle that is transporting a person
  557  who has a disability to remain parked in a space reserved for
  558  persons who have disabilities throughout the period the theme
  559  park is open to the public for that day.
  560         Section 11. Subsection (5) of section 404.056, Florida
  561  Statutes, is amended to read:
  562         404.056 Environmental radiation standards and projects;
  563  certification of persons performing measurement or mitigation
  564  services; mandatory testing; notification on real estate
  565  documents; rules.—
  566         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  567  shall be provided on at least one document, form, or application
  568  executed at the time of, or prior to, contract for sale and
  569  purchase of any building or execution of a rental agreement for
  570  any building. Such notification shall contain the following
  571  language:
  572         “RADON GAS: Radon is a naturally occurring radioactive gas
  573  that, when it has accumulated in a building in sufficient
  574  quantities, may present health risks to persons who are exposed
  575  to it over time. Levels of radon that exceed federal and state
  576  guidelines have been found in buildings in Florida. Additional
  577  information regarding radon and radon testing may be obtained
  578  from your county health department.”
  579  The requirements of this subsection do not apply to any
  580  residential transient occupancy, as described in s. 509.013 s.
  581  509.013(12), provided that such occupancy is 45 days or less in
  582  duration.
  583         Section 12. Subsection (6) of section 477.0135, Florida
  584  Statutes, is amended to read:
  585         477.0135 Exemptions.—
  586         (6) A license is not required of any individual providing
  587  makeup or special effects services in a theme park or
  588  entertainment complex to an actor, stunt person, musician,
  589  extra, or other talent, or providing makeup or special effects
  590  services to the general public. The term “theme park or
  591  entertainment complex” has the same meaning as in s. 509.013 s.
  592  509.013(9).
  593         Section 13. Paragraph (b) of subsection (2) of section
  594  509.221, Florida Statutes, is amended to read:
  595         509.221 Sanitary regulations.—
  596         (2)
  597         (b) Within a theme park or entertainment complex as defined
  598  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  599  be in the same building as the public food service
  600  establishment, so long as they are reasonably accessible.
  601         Section 14. Paragraph (b) of subsection (5) of section
  602  553.5041, Florida Statutes, is amended to read:
  603         553.5041 Parking spaces for persons who have disabilities.—
  604         (5) Accessible perpendicular and diagonal accessible
  605  parking spaces and loading zones must be designed and located to
  606  conform to ss. 502 and 503 of the standards.
  607         (b) If there are multiple entrances or multiple retail
  608  stores, the parking spaces must be dispersed to provide parking
  609  at the nearest accessible entrance. If a theme park or an
  610  entertainment complex as defined in s. 509.013 s. 509.013(9)
  611  provides parking in several lots or areas from which access to
  612  the theme park or entertainment complex is provided, a single
  613  lot or area may be designated for parking by persons who have
  614  disabilities, if the lot or area is located on the shortest
  615  accessible route to an accessible entrance to the theme park or
  616  entertainment complex or to transportation to such an accessible
  617  entrance.
  618         Section 15. Subsection (2) of section 705.17, Florida
  619  Statutes, is amended to read:
  620         705.17 Exceptions.—
  621         (2) Sections 705.1015-705.106 do not apply to any personal
  622  property lost or abandoned on premises located within a theme
  623  park or entertainment complex, as defined in s. 509.013 s.
  624  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  625  on the premises of a public food service establishment or a
  626  public lodging establishment licensed under part I of chapter
  627  509, if the owner or operator of such premises elects to comply
  628  with s. 705.185.
  629         Section 16. Section 705.185, Florida Statutes, is amended
  630  to read:
  631         705.185 Disposal of personal property lost or abandoned on
  632  the premises of certain facilities.—When any lost or abandoned
  633  personal property is found on premises located within a theme
  634  park or entertainment complex, as defined in s. 509.013 s.
  635  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  636  on the premises of a public food service establishment or a
  637  public lodging establishment licensed under part I of chapter
  638  509, if the owner or operator of such premises elects to comply
  639  with this section, any lost or abandoned property must be
  640  delivered to such owner or operator, who must take charge of the
  641  property and make a record of the date such property was found.
  642  If the property is not claimed by its owner within 30 days after
  643  it is found, or a longer period of time as may be deemed
  644  appropriate by the owner or operator of the premises, the owner
  645  or operator of the premises may not sell and must dispose of the
  646  property or donate it to a charitable institution that is exempt
  647  from federal income tax under s. 501(c)(3) of the Internal
  648  Revenue Code for sale or other disposal as the charitable
  649  institution deems appropriate. The rightful owner of the
  650  property may reclaim the property from the owner or operator of
  651  the premises at any time before the disposal or donation of the
  652  property in accordance with this section and the established
  653  policies and procedures of the owner or operator of the
  654  premises. A charitable institution that accepts an electronic
  655  device, as defined in s. 815.03(9), access to which is not
  656  secured by a password or other personal identification
  657  technology, shall make a reasonable effort to delete all
  658  personal data from the electronic device before its sale or
  659  disposal.
  660         Section 17. Section 717.1355, Florida Statutes, is amended
  661  to read:
  662         717.1355 Theme park and entertainment complex tickets.—This
  663  chapter does not apply to any tickets for admission to a theme
  664  park or entertainment complex as defined in s. 509.013 s.
  665  509.013(9), or to any tickets to a permanent exhibition or
  666  recreational activity within such theme park or entertainment
  667  complex.
  668         Section 18. Subsection (8) of section 877.24, Florida
  669  Statutes, is amended to read:
  670         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  671  apply to a minor who is:
  672         (8) Attending an organized event held at and sponsored by a
  673  theme park or entertainment complex as defined in s. 509.013 s.
  674  509.013(9).
  675         Section 19. The application of this act shall not supersede
  676  any current or future declaration or declaration of condominium
  677  adopted pursuant to chapter 718, Florida Statutes, cooperative
  678  document adopted pursuant to chapter 719, Florida Statutes, or
  679  declaration or declaration of covenant adopted pursuant to
  680  chapter 720, Florida Statutes.
  681         Section 20. (1)The Department of Revenue is authorized,
  682  and all conditions are deemed to be met, to adopt emergency
  683  rules pursuant to s. 120.54(4), Florida Statutes, for the
  684  purpose of implementing s. 212.03, Florida Statutes, including
  685  establishing procedures to facilitate the remittance of taxes.
  686         (2)Notwithstanding any other provision of law, emergency
  687  rules adopted pursuant to subsection (1) are effective for 6
  688  months after adoption and may be renewed during the pendency of
  689  procedures to adopt permanent rules addressing the subject of
  690  the emergency rules.
  691         (3)This section expires January 1, 2023.
  692         Section 21. Except as otherwise expressly provided in this
  693  act, this act shall take effect upon becoming a law.
  694  
  695  ================= T I T L E  A M E N D M E N T ================
  696  And the title is amended as follows:
  697         Delete everything before the enacting clause
  698  and insert:
  699                        A bill to be entitled                      
  700         An act relating to vacation rentals; amending s.
  701         212.03, F.S.; requiring advertising platforms to
  702         collect and remit taxes imposed under chs. 125 and
  703         212, F.S., for certain transactions; reordering and
  704         amending s. 509.013, F.S.; defining the term
  705         “advertising platform”; amending s. 509.032, F.S.;
  706         conforming a cross-reference; preempting the
  707         regulation of vacation rentals and advertising
  708         platforms to the state; prohibiting a local law,
  709         ordinance, or regulation from allowing or requiring
  710         inspections or licensing of public lodging
  711         establishments, including vacation rentals, or public
  712         food service establishments; authorizing a local law,
  713         ordinance, or regulation to regulate certain
  714         activities under certain circumstances; expanding an
  715         exemption to allow certain ordinances adopted on or
  716         before a specified date to be amended to be less
  717         restrictive; preempting the regulation of advertising
  718         platforms to the state; amending s. 509.241, F.S.;
  719         requiring licenses issued by the Division of Hotels
  720         and Restaurants of the Department of Business and
  721         Professional Regulation to be displayed conspicuously
  722         to the public inside the licensed establishment;
  723         requiring the operator of certain vacation rentals to
  724         also display its vacation rental license number and
  725         applicable tax account numbers; creating s. 509.243,
  726         F.S.; requiring advertising platforms to require that
  727         persons placing advertisements for vacation rentals
  728         include certain information in the advertisements;
  729         providing that advertising platforms are required to
  730         verify such information; requiring advertising
  731         platforms to quarterly provide the division with
  732         certain information regarding vacation rentals in this
  733         state listed on the platforms; requiring advertising
  734         platforms to remove an advertisement or listing under
  735         certain conditions and within a specified timeframe;
  736         authorizing the division to issue and deliver a notice
  737         to cease and desist for certain violations; providing
  738         that such notice does not constitute agency action for
  739         which a certain hearing may be sought; authorizing the
  740         division to file certain proceedings; authorizing the
  741         collection of attorney fees and costs under certain
  742         circumstances; requiring advertising platforms to
  743         adopt an antidiscrimination policy and to inform their
  744         users of the policy’s provisions; amending s. 775.21,
  745         F.S.; requiring sexual predators residing in vacation
  746         rentals to register with the local sheriff’s office
  747         under certain circumstances; amending s. 943.0435,
  748         F.S.; requiring sexual offenders who establish or
  749         maintain a certain residence to register with the
  750         local sheriff’s office under certain circumstances;
  751         amending ss. 159.27, 212.08, 316.1955, 404.056,
  752         477.0135, 509.221, 553.5041, 705.17, 705.185,
  753         717.1355, and 877.24, F.S.; conforming cross
  754         references and provisions to changes made by the act;
  755         authorizing the department to adopt emergency rules;
  756         providing requirements and an expiration for such
  757         rules; providing effective dates.